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SPECIAL ANNOUNCEMENT

Internal Revenue Bulletin 2010-49 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2010–79, page 809. This notice alerts taxpayers to an amendment made to section 833 of the Code by the Patient Protection and Affordable Care Act (H.R. 3590, P.L. 111–148). In addition, this notice provides transitional relief and interim guidance on the interpretation and application of the amendment and requests comments on what further guidance, if any, is needed.

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▸Contents — Internal Revenue Bulletin 2010-49

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